Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19

Autor: Listiyowati Listiyowati, Iin Indarti, Fitri Wijayanti, Freddy Aldo Setiawan
Jazyk: English<br />Indonesian
Rok vydání: 2021
Předmět:
Zdroj: Jurnal Akuntansi Indonesia, Vol 10, Iss 1, Pp 41-59 (2021)
Druh dokumentu: article
ISSN: 0216-6747
2655-9552
DOI: 10.30659/jai.10.1.41-59
Popis: Abstract : MSMEs are a form of community effort to support the country's economy, where during the Covid-19’s pandemic, MSMEs were the most affected businesses. The classic problem that often arises is the low level of tax payments by MSMEs. So that with PP. 23 of 2018 which took effect on 1 July 2018, where the government reduced the final tax rate for MSMEs from 1% to 0.5%, which is expected to increase the awareness of taxpayers to comply with paying taxes inthe pandemic of covid-19. The tax sector is the highest income in Indonesia, one way to increase it is by the intensification method, that are increasing the level of taxpayer compliance in increasing the level of tax revenue by looking at the factors that influence it. In this study, the factors taken were the Socialization of Taxation, Fiscus Service, and Implementation of the Self Assessment System. This research was conducted at MSME’s taxpayers in the Semarang city because according to the Office of Cooperatives and Small and Medium Enterprises, the growth of MSMEs in the city of Semarang reached 2000 businesses each year. The purpose of this study was to determine how much influence the level of taxation socialization, fiscal services, and implementation of the self-assessment system on taxpayer compliance during the Covid-19 pandemic. The population is 2,129 taxpayers of MSME in Semarang City. The sampling technique used simple random sampling with the Slovin formula obtained a sample of 95 WP. The analysis tool uses multiple linear regression and classical assumption test is used to assess the degree of deviation of the data. The results showed that the socialization of taxation and tax services had no effect on taxpayer compliance, while the implementation of the Self Assessment System had a significant positive effect on taxpayer compliance during the Covid-19 pandemic. The determination coefficient test states that the three variables are able to have an effect on taxpayer compliance by 21.9%, while the remaining 79.1% is influenced by other variables outside the research.
Databáze: Directory of Open Access Journals
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